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Stock Market & Financial Investment News

News Breaks
December 13, 2012
16:13 EDTDDDuPont to begin reporting "Operating Earnings" in 2013, citing more transparency
DuPont announced the introduction of operating earnings as the basis for reporting results to provide more transparency to the company's operational results and pension costs. The company defines operating earnings, non-GAAP, as earnings from continuing operations, GAAP, excluding significant items and non-operating pension and other postretirement employee benefit, OPEB, costs, which are impacted by changes in interest rates and plan returns.The pension/OPEB service cost component is included in operating earnings as this reflects the ongoing costs of providing postretirement benefits to the company's eligible employees.
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